2015 (10) TMI 842

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an, AC (AR) : for the Respondent ORDER: The short dispute as has been argued by learned counsel is that the appellant was principal manufacturer and it has engaged job worker. That job worker used liquid ammonia supplied by the appellant. The output thereof that came back to the appellant was nitrogen. Both the supply and receipt of the input and finished goods was through pipeline. There is....